U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2020-10

Part 1 Fiscal 2019

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

VII EDIT

Bulletin No. 2020-10

Part 2 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 219100 Revised Bulletin No. 2020-10 2020-04 DEF 7

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III USSGL Account Transactions:

III A210 Revised Bulletin No. 2020-10 2020-04 TC 12

III A250 Revised Bulletin No. 2020-10 2020-04 TC 12

III A251 Revised Bulletin No. 2020-10 2020-04 TC 12

III B150 Revised Bulletin No. 2020-10 2020-04 TC 12

III B152 Revised Bulletin No. 2020-10 2020-04 TC 12

III B154 Revised Bulletin No. 2020-10 2020-04 TC 12

III C750 Revised Bulletin No. 2020-10 2020-04 TC 12

III C751 Revised Bulletin No. 2020-10 2020-04 TC 12

III C752 Revised Bulletin No. 2020-10 2020-04 TC 12

III C753 Revised Bulletin No. 2020-10 2020-04 TC 12

III C754 Revised Bulletin No. 2020-10 2020-04 TC 12

III C755 Revised Bulletin No. 2020-10 2020-04 TC 12

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised description of the Disaster Emergency Fund Code Bulletin No. 2020-10 2020-04 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "G - Disaster & 

Emergency Item 7" to "G - Emergency PL 116-93"

Bulletin No. 2020-10 2020-04 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "H - Disaster & 

Emergency Item 8" to "H - Disaster PL 116-93"

Bulletin No. 2020-10 2020-04 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "I - Disaster & 

Emergency Item 9" to "I - Emergency PL 116-94"

Bulletin No. 2020-10 2020-04 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "J - Disaster & 

Emergency Item 10" to "J - Wildfire Suppression PL 116-94"

Bulletin No. 2020-10 2020-04 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "K - Emergency PL 116-

113"

Bulletin No. 2020-10 2020-04 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "L - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "M - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "N - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "O - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ADR 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "G - Disaster & 

Emergency Item 7" to "G - Emergency PL 116-93"

Bulletin No. 2020-10 2020-04 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "H - Disaster & 

Emergency Item 8" to "H - Disaster PL 116-93"

Bulletin No. 2020-10 2020-04 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "I - Disaster & 

Emergency Item 9" to "I - Emergency PL 116-94"

Bulletin No. 2020-10 2020-04 ATT TBL 1

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Disaster Emergency Fund Code attribute domain value from "J - Disaster & 

Emergency Item 10" to "J - Wildfire Suppression PL 116-94"

Bulletin No. 2020-10 2020-04 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "K - Emergency PL 116-

113"

Bulletin No. 2020-10 2020-04 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "L - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "M - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "N - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "O - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2020-10 2020-05 ATT TBL 1

USSGL

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/Q" to "A/B/C/D/E/F/G/H/I/J/K/Q" for all Budgetary USSGL 

Accounts

Bulletin No. 2020-10 2020-04 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/Q" to "A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q" for all Budgetary 

USSGL Accounts

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 405000 Revised BEA Category Indicator attribute domain value from "D/M" to "D" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 411601 Revised GTAS Fund Type Code attribute value from "EC/EG/EM/EP/ER/ES/ER/TR" to 

"EP"

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 411991 Revised Prior Year Adjustment Code attribute domain value from "B/P/X" to "X" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 411992 Revised Prior Year Adjustment Code attribute domain value from "B/P/X" to "X" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 414500 Revised TAS Status Code attribute domain value from "U/E" to "U" and GTAS Fund 

Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" 

and Financing Account Code attribute domain value from "D/G/N" to "N"

Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 415900 Revised Prior Year Adjustment Code attribute domain value from "B/P/X" to "X" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 424000 Revised BEA Category Indicator attribute domain value from "D/M" to "D" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 429500 Revised GTAS Fund Type Code attribute value from "EG/EP" to "EP" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 462000 Revised TAS Status Code attribute domain value from "U/E" to "U" Bulletin No. 2020-10 2020-05 ATT TBL 1

IV 462091 Revised Prior Year Adjustment Code attribute domain value from "B/P/X" to "X" Bulletin No. 2020-10 2020-05 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

V Statement of Net Cost:

V Column

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SNC

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1051 Revised GTAS Fund Type Code attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 411601

Bulletin No. 2020-10 2020-05 SBR 1

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V 1020

Added USSGL account 413700 with BEA Category Code attribute domain value "D" 

Bulletin No. 2020-10 2020-03 SF 133/Schedule P 1

V 1020

Added USSGL account 438200 with TAS Status attribute domain value "E"

Bulletin No. 2020-10 2020-04 SF 133/Schedule P 1

V Footnote

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

6

Revised from "Permutation available through FY 2019-12 GTAS reporting window 

(including FY 2019-12 GTAS revision window)." to "Permutation available through FY 

2020-12 GTAS reporting window (including FY 2020-12 GTAS revision window)."

Bulletin No. 2020-10 2020-05 SF 133/Schedule P 1

V 7 Deleted Bulletin No. 2020-10 2020-05 SF 133/Schedule P 1

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII 17E Removed USSGL account 462000 Bulletin No. 2020-10 2020-05 VAL 1

VII 70E Added pass exception for TAS 014 201720208 5639 Bulletin No. 2020-10 2020-03 VAL 1

VII 90 Added Disaster Emergency Fund Code domain values "K", "L", "M", "N", and "O" Bulletin No. 2020-10 2020-04

VAL

1

VII 90E Added pass exception for Fund Family 091 0800 and Disaster Emergency Fund Code 

domain value "E"

Bulletin No. 2020-10 2020-03

VAL

1

VII 90E Added multiple pass exceptions for Disaster Emergency Fund Code domain values "E", 

"G", "H", "I", "J", and "K"

Bulletin No. 2020-10 2020-04

VAL

1

VII 99E Added pass exception for TAS 075 X 4554 Bulletin No. 2020-10 2020-03 VAL 1

VII 106 Added validation to restrict the use of USSGL account 413700 with BEA Category 

Indicator domain value "D" and Prior Year Adjustment Code domain value "P"

Bulletin No. 2020-10 2020-03

VAL

1

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 106E Added exceptions for multiple Department of Transportation TAS Bulletin No. 2020-10 2020-03 VAL 1

VII Edits

VII Edit Number

VII 21 Deleted USSGL account 462000 with TAS Status domain value "E" from Closing Group 

465000

Bulletin No. 2020-10 2020-05 EDIT 1

VII 46 Deleted USSGL accounts 411991, 411992, 415900, and 462091 Bulletin No. 2020-10 2020-05 EDIT 1

VII 47 Deleted USSGL accounts 411991, 411992, 415900, and 462091 Bulletin No. 2020-10 2020-05 EDIT 1

VII 69 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 70 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 71 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 72 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 73 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 100 Added USSGL account 435190 Bulletin No. 2020-10 2020-04 EDIT 2

VII 101 Added edit for Disaster Emergency Fund Code domain value "G" Bulletin No. 2020-10 2020-04 EDIT 1

VII 102 Added edit for Disaster Emergency Fund Code domain value "H" Bulletin No. 2020-10 2020-04 EDIT 1

VII 103 Added edit for Disaster Emergency Fund Code domain value "I" Bulletin No. 2020-10 2020-04 EDIT 1

VII 104 Added edit for Disaster Emergency Fund Code domain value "J" Bulletin No. 2020-10 2020-04 EDIT 1

VII 105 Added edit for Disaster Emergency Fund Code domain value "K" Bulletin No. 2020-10 2020-04 EDIT 1

Bulletin No. 2020-10

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U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-10

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is needed for the GFRS to GTAS conversion. 

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 116-20.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

16 Revised domain values to add next fiscal year.

17 Change is related to GTAS code changes or enhancements.

18 Changes related to addition of new RC 31 and RC 32

19 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

Bulletin No. 2020-10

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